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2012 (1) TMI 108 - CESTAT AHMEDABADDuty demand - Assessee engaged in the manufacture of computers and was selling them in the name of M/s. Com Trade Agency and he was receiving the bills, receipts and quotations in the name of M/s. Com Trade Agency using the blank letter heads found in the office belonging to M/s. Com Trade Agency - Held that:- Commissioner (Appeals) has recorded a finding that the cheque book of M/s. Com Trade Agency was recovered from the premises of appellant when the same does not find mention in the panchnama at all. Therefore, there is no basis for this finding. Further, no investigation has been carried out with the bank to find out who had opened account in the name of M/s. Com Trade Agency and who operated this account, especially in view of the fact that both the statements of Shri Rajesh Manglani were retracted. Signatures will obviously not tally with the actual signature of Shri Rajesh Manglani, which he has put in the statement etc. Findings of both the lower authorities are not clear as to which signature tallies with which and there is no clarity as to who issued the bills in the name of M/s. Com Trade Agency. In this case also, the efforts made by the officers in recording statement of the buyers would have been of great help if the buyers were to say that they had dealt with M/s. Siddhi Computers or Shri Rajesh Manglani. None of 6 buyers whose statements have been recorded have stated that they had dealt with Shri Rajesh Manglani or they had purchased the computers from M/s. Siddhi Computers. All of them have admitted that they purchased computers from M/s. Com Trade Agency. These statements, in reality, go totally against the case of the Department since the finding is that the M/s. Com Trade Agency was a dummy unit, whereas the buyers are saying that they have purchased the computers from M/s. Com Trade Agency. There is no evidence of any efforts having been made to trace Shri Harish Soni, either by the Department or by the party - Department has not been able to make out a case against the appellant as regards manufacture of computers and clearance of the same - Decided in favour of assessee.
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